• Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis. Technology...
    17 KB (2,256 words) - 14:31, 16 February 2024
  • Thumbnail for Audit
    General of the United States Continuous auditing Cost auditing COSO framework, Risk management EarthCheck Financial audit, External auditor, Certified...
    26 KB (3,220 words) - 23:21, 23 May 2025
  • Systems in Auditing" (PDF). USC Expert Systems Review: 1–20. Vasarhelyi, Miklos (June 1990). "The Continuous Audit of Online Systems" (PDF). Auditing: A Journal...
    15 KB (1,813 words) - 11:48, 24 May 2025
  • employed by organizations to perform the internal auditing activity. The scope of internal auditing within an organization may be broad and may involve...
    34 KB (4,221 words) - 06:09, 29 May 2025
  • inputs from other electronic sources. Continuous auditing uses advanced analytical tools to automate auditing processes. It can be utilized in the private...
    38 KB (4,343 words) - 01:01, 27 May 2025
  • government performance auditing. According to the US Government Auditing Standards, "Performance audits are defined as audits that provide findings or...
    7 KB (798 words) - 16:20, 12 November 2024
  • 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment GTAG 4: Management of IT Auditing GTAG 5: Managing and Auditing Privacy...
    3 KB (407 words) - 18:14, 20 June 2024
  • closings, and monitors regulatory controls through a system known as continuous auditing. The company's software is cloud-based, primarily running on the...
    11 KB (695 words) - 02:38, 21 May 2025
  • Mohammad Javad Abdolmohammadi (category Internal audit)
    Research Foundation (IIARF) CBOK 2010, CBOK 2006, a monograph on "Continuous Internal Auditing" in 2005, and another monograph on "CAE Strategic Relationships"...
    8 KB (740 words) - 02:56, 16 June 2025
  • technology, big data, and “continuous auditing.” International Standards on Auditing ISA 500 Audit Evidence HKSA 500 Audit Evidence Financial statement...
    17 KB (2,162 words) - 07:46, 24 May 2025
  • AI makes continuous auditing possible. Potential benefits include reducing audit risk, increasing the level of assurance, and reducing audit duration...
    193 KB (19,103 words) - 18:30, 24 June 2025
  • Continuous monitoring can be traced back to its roots in traditional auditing processes. It goes further than a traditional periodic snapshot audit by...
    6 KB (696 words) - 21:34, 28 May 2025
  • Internal control (category Auditing)
    Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency...
    24 KB (3,106 words) - 00:00, 30 May 2025
  • Thumbnail for Database
    S2CID 253467923. David Y. Chan; Victoria Chiu; Miklos A. Vasarhelyi (2018). Continuous auditing : theory and application (1st ed.). Bingley, UK: Emerald Publishing...
    78 KB (9,882 words) - 23:59, 9 June 2025
  • Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB) is considered as the benchmark for audit process. Almost...
    37 KB (4,837 words) - 23:39, 19 June 2025
  • Thumbnail for Continual improvement process
    P. (2003). "Continual Improvement Auditing" (PDF). Retrieved 6 December 2017. Massé, K. (3 April 2014). "Continuous vs Continual". Lean Enterprise Institute...
    12 KB (1,252 words) - 14:17, 14 May 2025
  • services. Audit Center for Audit Quality Continuous auditing COSO framework, Risk management Quality audit Heery, Edmund; Noon, Mike (2017). "A Dictionary...
    13 KB (1,294 words) - 05:11, 26 May 2025
  • risk event (I) Cost auditing Technical audit Risk based internal auditing An approach to implementing Risk Based Internal Auditing "Risk Management Consulting...
    3 KB (395 words) - 19:41, 10 July 2024
  • registry for a period of 2 years following an audit carried out by an organization accredited by IATA. The auditing standards have been developed in collaboration...
    3 KB (284 words) - 15:27, 3 July 2023
  • analytical tools, portals and repositories. Continuous Auditing Data governance Information technology audit IT risk IT risk management Public Company Accounting...
    17 KB (1,939 words) - 11:05, 8 November 2024
  • Thumbnail for Ministries of Japan
    The Board of Audit of Japan is responsible for ensuring the adequacy of the Government's financial management by continuously auditing and supervising...
    12 KB (1,358 words) - 05:56, 20 October 2023
  • Machine Singapore Qualification Programme Auditing Profession Act s37(2) Auditing Profession Act s41(a) Auditing Profession Act s41(3) "Who We Are". Chartered...
    26 KB (2,821 words) - 01:44, 25 May 2025
  • outline include: Computer Auditing Overview Legal and Ethical Issues for Computer Auditors Understanding CAATs Computer Auditing Project Planning Data Access...
    24 KB (2,242 words) - 00:18, 10 November 2024
  • Lead auditor (category Internal audit)
    External auditor COSO framework Financial audit Continuous auditing Audit risk Green Globe Information technology audit ISO/CD 30415 Diversity and inclusion...
    3 KB (276 words) - 15:12, 5 February 2024
  • Thumbnail for OpenBSD
    supported releases. Ports are generally not subject to the same continuous auditing as the base system due to lack of manpower. Binary packages are built...
    131 KB (8,646 words) - 20:27, 20 June 2025
  • Accounting (section Auditing)
    supported by IFAC. The International Auditing and Assurance Standards Board sets international standards for auditing, assurance, and quality control; the...
    52 KB (4,872 words) - 06:40, 9 June 2025
  • enterprise-level scale. Organizations in different industries have different auditing and security requirements. Some factors affecting the organizations' requirements...
    7 KB (949 words) - 01:59, 21 April 2025
  • Thumbnail for Mark Nigrini
    monitoring, or a hybrid approach?, 21st World Continuous Auditing and Reporting Symposium Short Audit Channel TV segment on Benford's Law and Data Analysis...
    16 KB (1,221 words) - 20:42, 3 July 2024
  • designated to the understanding of EDP in the auditing profession. This led to the publishing of Auditing & EDP which provided guidance on the topic and...
    23 KB (3,215 words) - 11:26, 3 February 2025
  • Thumbnail for International Organization of Supreme Audit Institutions
    Government Auditing and publishes guidelines and international standards on auditing. INTOSAI was founded in 1953 in Havana, Cuba. Thirty-four audit organizations...
    27 KB (2,296 words) - 08:31, 19 February 2025